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YA 3: Treatment of qualifying company election tax, FBT, FDP penalty tax, imputation penalty tax, and withdrawal tax
or “This rule about various tax treatments has been removed from the law”
You could also call this:

“Rules for communicating tax information”

When you need to give information or communicate with someone for tax purposes, you should follow the rules in Sections 14 to 14G of the Tax Administration Act 1994. These rules apply when you’re asking, requesting, informing, applying, notifying, or formally notifying someone about something related to your taxes.

Sometimes, there might be specific rules that are different from the general rules. You can find out about these exceptions in Section 14E of the Tax Administration Act.

If you need to deliver information in person, send it by post, or use electronic means like email, you have different options. You can learn about these options in Sections 14F and 14G of the Tax Administration Act.

Remember, these rules are important for making sure your tax-related communications are done correctly.

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Part Y Definitions and related matters
General definitions

YA 4General rules for giving information or communicating matters

  1. Sections 14 to 14G of the Tax Administration Act 1994 apply for the purposes of this Act, unless the context requires otherwise, when a person gives information to, or communicates with, another person by—

  2. asking or requesting:
    1. informing:
      1. applying:
        1. notifying:
          1. formally notifying.

            1. Section 14E of that Act sets out the ways in which specific provisions may override the general rules.

            2. Sections 14F and 14G of that Act set out the options available for communicating by personal delivery, post, or electronic means.

            Notes
            • Section YA 4: inserted, on , by section 72 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
            • Section YA 4(3): amended, on , by section 172 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).